One of the most therapeutic things to do when getting divorced is to establish a routine. Going about your every-day in the Triad can help you get up in the morning, compartmentalize when necessary, and generally stay moving (even if it is in a zombie-like manner). However, no matter how…
Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018) (a) Facts: A husband and wife married in 2011 and divorced in 2015. During the marriage, the wife earned most of the parties’ income and handled the parties’ finances. She had unpaid federal taxes from before the marriage. The…
Minton v. Comm’r, T.C. Memo. 2018‑15, 2018 WL 718520 (2018) (a) Facts: A woman married a man who ran a struggling air conditioner business. The wife was aware that the business was struggling, as the parties had difficulty paying their bills, but the husband convinced her that a…
Cojocar v. Comm’r, T.C. Memo. 2017‑189, 2017 WL 4321149 (2017) (a) Facts: A husband and wife filed joint tax returns from 2009 to 2012. The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income. The parties did not…
Gebman v. Comm’r, T.C. Memo. 2017‑184, 2017 WL 4158699 (2017) (a) Facts: A husband and wife signed a joint tax return. The IRS assessed a deficiency. Both parties sought relief in the Tax Court. When the case was called, no one appeared for the taxpayers. The husband appeared later…
Jacobsen v. Comm’r, T.C. Memo. 2018‑115, 2018 WL 3598803 (2018) (a) Facts: The husband worked 12-hour shifts 14 days per month as a machine operator at a factory. He also operated a home inspection business. The wife was employed as an accountant and also managed the finances of…
Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017) (a) Facts: A woman lived with a man in California. The couple was not married. The man had a child by a prior relationship, and the child had two minor children. The man was, therefore, the children’s biological grandfather.…
Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017) (a) Facts: A husband and wife divorced in 2006. The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support. In 2013, the wife had custody of…
Sun Life Assur. Co. of Canada v. Jackson, 877 F.3d 698 (6th Cir. 2017), cert. denied, 138 S. Ct. 2624 (2018) (a) Facts: The parties were divorced in 2006. The divorce decree, which incorporated a separation agreement, ordered the husband to maintain any employer-provided life insurance policies for the…
In re Beeghley, ___ Fed. App’x ___, 2018 WL 3060089 (3d Cir. 2018) (unpublished) (a) Facts: The parties were divorced in Delaware in 1995. The trial court divided the husband’s pension and ordered the wife to prepare a DRO. No DRO was ever signed. The husband remarried, and he…